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Using pictorial mnemonics in the learning of tax: a cognitive load perspective
Citation
Smith, BN and Shimeld, SF, Using pictorial mnemonics in the learning of tax: a cognitive load perspective, Higher Education Research and Development, 33, (3) pp. 565-579. ISSN 1469-8366 (2014) [Refereed Article]
Copyright Statement
Copyright 2013 HERDSA
DOI: doi:10.1080/07294360.2013.841652
Abstract
The scope and complexity of the Australian taxation system (as with other tax
regimes) is daunting for many accounting students. This paper documents the
implementation of new practices that were initiated in an effort to address some
of the challenges faced by undergraduate students studying taxation. Based on
the principles of cognitive load theory, summaries of the lecture material became
the focus of tutorials. These summaries provided the impetus for teaching staff to
experiment with illustrations as a strategic means of delivery. Drawing diagrams
and presenting them in the form of pictorial mnemonics proved to be effective
tools in helping students understand and synthesize basic taxation concepts,
thereby promoting effective deep learning. Both formal and informal feedback
was overwhelmingly positive and affirming of this innovative approach to the
subject. A selection of the pictorial mnemonics we designed is provided.
Item Details
Item Type: | Refereed Article |
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Keywords: | Feedback, instructional design, international students, reflective practice, student learning, teaching practice |
Research Division: | Education |
Research Group: | Curriculum and pedagogy |
Research Field: | Economics, business and management curriculum and pedagogy |
Objective Division: | Education and Training |
Objective Group: | Teaching and curriculum |
Objective Field: | Pedagogy |
UTAS Author: | Smith, BN (Dr Bernadette Smith) |
UTAS Author: | Shimeld, SF (Dr Sonia Shimeld) |
ID Code: | 91415 |
Year Published: | 2014 |
Deposited By: | TSBE |
Deposited On: | 2014-05-19 |
Last Modified: | 2017-11-21 |
Downloads: | 0 |
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